Can someone help me fix this, i tried multiple things as you can see but i dont know what else to try

Problem 6-11 Cost Behaviour, Analysis of Mixed Costs, Contribution Margin Income Statement (LO1 - CC1, 3, 6; LO2 - CC7, 9; LO3 - CC12) The Central Valley Company is a manufacturing firm that produces and sells a single product. The company's revenues and expenses for the last four months are given below. Central Valley Company Comparative Monthly Income Statements March April May June Sales in units 5,200 4,700 5,450 6,000 Sales revenue $728,000 $658,000 $763,000 $840,000 Less: Cost of goods sold 384,800 357,800 393,300 428,000 Gross margin 343,200 300,200 369,700 412,000 Less: Operating expenses Shipping expense 65,300 60,300 68,550 72,000 Advertising expense 72,000 72,000 72,000 72,000 Salaries & commissions 170,200 153,900 170,650 182,500 Insurance expense 9,200 9,200 9,200 9,200 Depreciation expense 41,000 41,000 41,000 41,000 Total operating expenses 357,700 336,400 361,400 376,700 Net income $ (14,500) $ (36,200) 8,300 $ 35,300 Required: 1. Management is concerned about the losses experienced during the spring and would like to know more about the cost behaviour. Develop a cost equation for each of the costs. COGS Y $ 104,000 54 X Shipping Y = 18,000 9 X Salaries and commissions Y $ 50,500 22 |X\f@ Answer is not complete . CENTRAL VALLEY COMPANY Contribution Income Statement For the month ended September 30 Sales $12,000 0^ Variable costs ! Cost of goods sold 313, 200 0 Shipping 52, 200 0 Commissions 127,600 0 Cost of goods sold 493, 000 13 Contribution margin $ 12, 000 LESS fixed costs"! Cost of goods sold 104, 000 0 @ Shipping 18, 000 0 Advertising 72,000 0 Salaries 50, 500 0 Insurance 9, 200 0 Depreciation $ 1,000 0 Cost of goods sold 204, 700 13 Net income $12,000@ Answer is complete but not entirely correct . CENTRAL VALLEY COMPANY Contribution Income Statement For the month ended September 30 Sales $12,0001 Variable costs : Cost of goods sold 313, 200 0 Shipping 52, 200 0 Commissions 127, 600 0 Sales 493, 000 09\\ @ Contribution margin 315, 000 LESS fixed costs"! Cost of goods sold 104,000 0 @ Shipping 18, 000 0 Advertising 12,000 0 Salaries 50,500 0 Insurance 9, 200 0 Depreciation $ 1, 000` Sales 294, TOOED 204, 700 09\\ Net income 24, 200